1. Field of the Invention
The present invention is directed to an educational accounting game and more specifically to an educational accounting game having a felt-like game board having a plurality of blank lines resembling a balance sheet and a plurality of game pieces having legends or numbers on one side and a felt-like backing on the opposite side for suitable placement on the game board.
2. Prior Art
Various educational accounting devices or games have been available for years but have generally involved complicated apparatus which is cumbersome and/or costly to manufacture. Other accounting devices involve the use of pre-printed or marked entry guides which limited their flexibility as a teaching tool.
An example of such a prior art device is disclosed in U.S. Pat. No. 4,008,527, which is comprised of a plurality of transaction cards adapted for use with an educational accounting device. Each card bears accounting indicia on its upper and lower portions and a pair of numeral-bearing discs are mounted adjacent to the upper and lower portions of the card. The displayed numerals together with the accounting indicia represent part of an accounting entry which is then inserted into an appropriately labeled pocket on one of a plurality of ledger pages.
Another form of a prior art teaching aid for accounting is disclosed in U.S. Pat. No. 4,142,305 which is comprised of a flat rectangular bookkeeping entry guide bearing accounting indicia. A plurality of chips are provided which are shaped to fit into recesses in the entry guide. A plurality of accounting cards are also provided along with labels for each card and the accounting cards also have recesses shaped to receive entry chips.